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Showing 6891–6900 of 60150 articles for “Art. 261 A”
If the financial account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where appl…
Allocations to depreciation and provisions are calculated in accordance with the provisions and customary periods applicable to commercial enterprises in the same sector of activity. Depreciation rela…
Revenue from the investment section includes in particular: 1° Contributions, reserves and similar receipts; 2° Investment grants; 3° Provisions and depreciation; 4° Borrowings and similar debts ; 5°…
A.-The cumulative result defined in B of Article R. 2311-11 is allocated, where it is a surplus :
La régie peut, dans les conditions prévues à Article L. 2253-1, acquire financial holdings in public, semi-public or private companies that carry out a complementary or related activity. The public se…
The budget is presented in two sections: - in the first, operating transactions are forecast and authorised; - in the second, investment transactions are forecast and authorised.
Materials accounting, the purpose of which is to describe existing stock and movements concerning inventories and movable property, is kept under the responsibility of the director of the régie.
Expenditure on the investment section includes in particular: 1° Repayment of the principal of loans and similar debts; 2° Acquisition of intangible, tangible and financial fixed assets; 3° Charges to…
Budget appropriations in the operating section of the budget not committed at the close of the financial year may not be carried over to the budget for the following financial year. Expenditure in the…
The Director, under the authority and control of the Chairman of the Board of Directors, is responsible for the operation of the régie. To this end: 1° He shall take the measures necessary to implemen…
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